Author: Simon R. James
Publisher: Edward Elgar Publishing
ISBN: 1781002576
Category : Business & Economics
Languages : en
Pages : 308
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Book Description
'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional "tax talk" for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.
Author: D. Larry Crumbley
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 372
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Book Description
Just in time for America's April 15 deadline, Barron's brand new dictionary is as up-to-date as a book can get. Three CPAs cut through the bewildering complexity of law and bureaucracy to answer tax questions in more than 1,500 alphabetized definitions.
Author: Jonathan Law
Publisher: Oxford University Press
ISBN: 0191061174
Category : Business & Economics
Languages : en
Pages : 480
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Book Description
This best-selling dictionary includes more than 3,800 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. Its international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. Over 150 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e.g. Accounting Coucil, European Financial Stability Mechanism, and General Anti-Abuse Rule. In addition, existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies. With its authoritative and accessible definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.
Author: Robert Leach
Publisher: Spiramus Press Ltd
ISBN: 1913507203
Category : Law
Languages : en
Pages : 1048
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Book Description
Leach’s Tax Dictionary contains over 1,000 pages of definitions. It has three sections: the first lists definitions; the second is a list of abbreviations found in official publications, including government press releases where new abbreviations are made up almost every week; and the third gives a list of tax rates and other information which may be of use to a tax accountant/lawyer.
Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329
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Book Description
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
Previous edition, 2nd, published in 1990.
Author: Jonathan Law
Publisher: OUP Oxford
ISBN: 0191036722
Category : Business & Economics
Languages : en
Pages : 999
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Book Description
This wide-ranging and authoritative dictionary contains 7,000 entries covering all areas of business and management, including marketing, organizational behaviour, business strategy, law, and taxation. Written by a team of experts, it features the very latest terminology, for example, the recent vocabulary associated with structured finance and the associated subprime lending crisis, including collaterized debt obligation and special purpose vehicle. The new edition of this established bestseller dispels modern financial and management jargon, defining entries in a clear, concise, and accessible manner. It contains US business terms, general management concepts (e.g. competence, knowledge management), named theories (e.g. Tannenbaum and Schmidt, Blake and Mouton) as well as expanded coverage of the contemporary theory of the firm and human resources. New terms are included from the fast-moving areas of current affairs (e.g. MiFID), Internet business and information technology and there is full coverage of the new Companies Act. With recommended web links for many entries, accessible and kept up to date via the Dictionary of Business and Management companion website, this edition is more informative than ever. This A-Z reference work is essential for business students, teachers and professionals, and useful for anyone needing a guide to business terminology.
Author: Carolyn Webber
Publisher: Simon & Schuster
ISBN:
Category : Business & Economics
Languages : en
Pages : 760
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Book Description
In this comprehensive analysis of social systems of taxation and budgeting, the authors provide detailed examples from ancient Mesopotamia and Egypt, Greece and Rome, the Middle Ages in Europe, and modern times to show how governments through the ages have raised money and spent it. They examine the two essential activities of government--taxing and spending--against the background of the societies in which they were imbedded and the development of government's administrative capacities. They also argue that government mobilization of resources involves critical human concerns--waging war and providing for the welfare of the people. ISBN 0-671-54617-1: $24.95.
Author: Philipp Genschel
Publisher: Oxford University Press
ISBN: 0192897578
Category : Business & Economics
Languages : en
Pages : 302
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Book Description
Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.
Author: Deborah Cadbury
Publisher:
ISBN:
Category : Biography & Autobiography
Languages : en
Pages : 346
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Book Description
A true story of royalty, revolution and mystery - the detective story of the brief life and many possible deaths of Louis XVII, the son of Marie Antoinette. Louis-Charles Bourbon enjoyed a charmed early childhood in the gilded palace of Versailles. At the age of four, he became the Dauphin, heir to the most powerful throne in Europe. Yet within five years, he was to lose everything. Drawn into the horror of the French Revolution, his family was incarcerated and their fate thrust into the hands of the revolutionaries who wished to destroy the Monarchy.
